"must claim the deduction in the same income year that you made the purchase"
从这一句看, 费用发生的期间必须是收入期间,登陆前的购买就不能claim.
Generally, these require amounts to be converted at the exchange rate prevailing at the time of a transaction, or at an average rate(一般不建议用平均汇率).
以人民币支付的可以抵税的费用可以按支付日当天的汇率折算成澳元.(银行的官方牌价,中间价)